9903.82.24 Consolidated Metal 232: Equipment Parts Exemption Explained

Key Points

• HTS 9903.82.24 is an exemption heading under the Consolidated Metal 232 program: it imposes 0 percent additional duty on qualifying equipment parts.
• The heading applies to the equipment-parts tiers designated as (e) and (k) where the column-1 rate of duty is at or above 10 percent.
• The heading became effective on 2026-06-08 and is announced to terminate on 2028-01-01.
• Because this is an exemption claim heading, importers must still report the underlying chapter 1-97 HTS number on the same entry line; 9903.82.24 rides alongside it in ACE.
• As of the facts available through August 28, 2026, no additional duty is owed under this heading for qualifying goods during the effective window.

On this page

1. What 9903.82.24 is and why it matters
2. Product scope: equipment-parts tiers (e) and (k)
3. Rate and effective window
4. How this heading stacks with other duties
5. How to report 9903.82.24 on a CBP entry
6. What importers should do
7. Key references

HTS 9903.82.24 is an exemption heading within the Consolidated Metal 232 regime that reduces the Section 232 additional duty to 0 percent for imported equipment parts falling under tiers (e) and (k) when those goods carry a column-1 rate of duty at or above 10 percent. Importers whose goods meet this classification owe no Section 232 surcharge during the heading's effective window of 2026-06-08 through 2028-01-01. Brokers and compliance teams need to claim this heading correctly in ACE to realize the exemption.

The links in this article go to the primary documents: the proclamations, Federal Register notices, and official tariff schedule pages themselves. Read the source.

What 9903.82.24 is and why it matters

Chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS) holds temporary and special-program codes that apply on top of a good's permanent chapter 1-97 classification. The 9903.82 block is reserved for the Consolidated Metal 232 program, which consolidates the Section 232 duties on steel, aluminum, and copper products into a single, reorganized framework.

Within that block, 9903.82.24 is specifically an exemption or exception heading. It does not impose a new tariff; it is the mechanism by which a qualifying importer claims a zero additional-duty rate. If an importer's goods fall squarely within tiers (e) and (k) of the equipment-parts category, and those goods carry a column-1 rate at or above 10 percent, filing this heading shields the shipment from any Section 232 surcharge that would otherwise apply.

For context on closely related headings in the same block, see the companion articles on 9903.82.23 (equipment parts, 10% floor duty) and 9903.82.18 (steel exemption heading).

Product scope: equipment-parts tiers (e) and (k)

The official heading text for 9903.82.24 reads: "Equipment-parts tier (e),(k), col1 >=10%: 0%." This language defines two criteria that must both be satisfied:

• Tier designation. The imported article must be classified within the equipment-parts tiers labeled (e) or (k) under the Consolidated Metal 232 program's tier structure.
• Column-1 rate threshold. The good's underlying column-1 (general) rate of duty must be at least 10 percent.

The facts block does not enumerate every product description assigned to tiers (e) and (k). Confirm the complete tier mapping in the current HTSUS at hts.usitc.gov or with your licensed customs broker before filing, because an incorrect tier claim can result in a short-paid entry and subsequent CBP demand for unpaid duties.

If your goods are equipment parts but you are uncertain whether the column-1 rate meets the 10-percent floor, the correct heading may instead be 9903.82.23, which covers the same tiers when a different rate condition applies. Confirm the exact column-1 rate for your chapter 1-97 heading before choosing between the two.

Rate and effective window

The 0 percent additional duty

Under 9903.82.24, the Section 232 additional duty is 0 percent. This is not a suspended duty awaiting reinstatement on a schedule; it is the declared rate for the heading during its announced life. Goods properly classified here owe no Section 232 surcharge for the duration of the effective window.

Effective window

The heading took effect on 2026-06-08. Its announced termination date is 2028-01-01. Entries made outside that window cannot use this heading. Entries made on or after the effective date and before the termination date may claim the exemption, subject to proper classification. Confirm whether the window has been extended or modified by checking the Federal Register at the time of filing, since regulatory windows can change.

How this heading stacks with other duties

Claiming 9903.82.24 zeroes out the Section 232 additional duty. It does not eliminate other charges that may apply to the same entry line:

• Column-1 (MFN) duty. The underlying general rate for the chapter 1-97 classification remains fully payable. The column-1 rate being at or above 10 percent is actually a condition for using this heading, not a charge it waives.
• Antidumping and countervailing duties (AD/CVD). If an AD/CVD order covers the imported product, those duties apply independently. A Section 232 exemption has no effect on AD/CVD liability. See the related article on AD/CVD cash deposits vs. final duty for how the retrospective system works alongside other tariff stacking.
• Other Chapter 99 provisions. Additional duties from other programs (for example, Section 301) may apply simultaneously. Each Chapter 99 heading must be evaluated separately for the same goods.

To model the full landed-duty cost across all applicable provisions, use a duty calculator that accounts for stacking.

How to report 9903.82.24 on a CBP entry

Chapter 99 classification codes do not replace the chapter 1-97 HTS number; they are reported in addition to it on the same entry line in ACE. The correct reporting sequence matters. CBP has issued guidance on the HTS reporting order for Chapter 98 and 99 codes; review CBP's ACE HTS reporting order guidance before submitting entries that carry multiple Chapter 99 overlays.

Practical steps for the entry:

1. Report the permanent chapter 1-97 HTS number for the equipment part on the entry line.
2. Add 9903.82.24 as a secondary Chapter 99 provision on the same line to claim the exemption.
3. Confirm that the column-1 rate for the chapter 1-97 number is at or above 10 percent; if it is not, this heading does not apply.
4. Verify the entry date falls within the 2026-06-08 to 2028-01-01 window.

For a broader view of 2026 tariff code changes affecting Chapter 99 entries, the 2026 tariff code overview provides context on how the consolidated 9903.82 block fits into the current landscape.

What importers should do

• Verify tier assignment now. Confirm that your specific equipment parts fall within tiers (e) or (k) by checking the current HTSUS at hts.usitc.gov and cross-referencing with your customs broker.
• Check your column-1 rate before filing. The 10-percent threshold is a hard condition. If the column-1 rate for your chapter 1-97 heading is below 10 percent, this heading does not apply; confirm which heading in the 9903.82 block is correct for your goods.
• Audit entries from within the effective window. For shipments entered on or after 2026-06-08, review whether 9903.82.24 was claimed where eligible. Unclaimed exemptions may be recoverable through a post-entry amendment or protest, subject to CBP's standard deadlines.
• Monitor for regulatory changes before 2028-01-01. The announced termination date can be modified. Set a calendar reminder to check the Federal Register and CBP.gov for any extensions, early terminations, or successor provisions as the date approaches.

Key references

• Harmonized Tariff Schedule of the United States (USITC): the authoritative text for 9903.82.24 and all chapter 1-97 column-1 rates.
• Federal Register (federalregister.gov): official notices and proclamations establishing and modifying the Consolidated Metal 232 program and the 9903.82 block.
• U.S. Customs and Border Protection (cbp.gov): ACE filing guidance, CSMS messages, and entry instructions for Chapter 99 provisions.
• 9903.82.23 Consolidated Metal 232: Equipment Parts, 10% Floor Duty: the companion heading for the same tiers under different rate conditions.
• 9903.82.18 Consolidated Metal 232: Steel Exemption Heading Explained: background on how exemption headings function within the 9903.82 block.
• CBP Updates ACE HTS Reporting Order for Chapter 98 and 99 Classifications: required reading for brokers filing Chapter 99 overlays in ACE.